Legal
COVID-19: UK Tax Residence Risks for Offshore Funds and Related Entities – HMRC Update
Following on from our recent OnPoint (COVID-19: UK Tax Residence Risks for Offshore Funds and Related Entities), HMRC has now published guidance on the corporate residence issues posed by COVID-19. The guidance can be found at INTM120185. In summary: HMRC is “very sympathetic” to the disruption that is being caused…
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